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    Wyświetlanie 1-2 z 2
    Tytuł:
    E-Sport and Taxes. Selected Issues
    Autorzy:
    Biliński, Michał
    Powiązania:
    https://bibliotekanauki.pl/articles/2159853.pdf
    Data publikacji:
    2022-06-30
    Wydawca:
    Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
    Tematy:
    sports
    e-sports
    gaming
    personal income tax
    economic activity
    self-employment
    financial reward
    streaming
    inheritance and donation tax
    Opis:
    The article presents reflections on several selected issues of tax law that occur in the area of a new and emerging field of the so-called e-sport. Firstly, the features of such activity were analyzed and the question whether it could be classified within the concept of sport was answered. Next, the affirmative conclusion allowed for the consideration of a number of dilemmas related to the choice of the correct tax regime for income obtained in the sphere of professional gaming.
    Źródło:
    Financial Law Review; 2022, 25, 2; 32-46
    2299-6834
    Pojawia się w:
    Financial Law Review
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax Incentives for Food Donations – a General Overview
    Autorzy:
    Burzec, Marcin
    Kowalewska, Ewa
    Powiązania:
    https://bibliotekanauki.pl/articles/2129139.pdf
    Data publikacji:
    2022-09-09
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    food waste
    food wastage
    sustainability
    donation of food
    charities
    taxation
    tax incentives
    Opis:
    The study analyses tax law regulations in force in Poland and in selected European Union countries which may influence attitudes of entrepreneurs (taxpayers) in taking actions aimed at preventing food waste. This analysis demonstrates that all countries investigated in this study have made attempts to develop and implement various measures to combat the problem of food waste. At the same time, it is worth noting that properly constructed tax preferences are an important factor in preventing food waste, which is part of the sustainable development strategy implemented by European Union countries. In this respect, actions must be long-term and they should be based on various legal measures. Further changes in this area will be determined by some key factors. These include the need to use tax law regulations or to determine economic and social trends. Directions of activities of the state, local government and non-governmental organizations for counteracting food waste will also set course for these changes. Achieving sustainable development also at the stage of using food already produced should be based on optimization of all related processes, and thus also financial (mainly tax) processes. Therefore, attention should be paid in particular to the tax legislation in force in Poland and in selected European Union countries, i.e. the Act on tax on goods and services and the Act on corporate income tax.
    Źródło:
    Review of European and Comparative Law; 2022, 50, 3; 7-24
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-2 z 2

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